M/S. NARBHERAM POWER & STEEL PVT. LTD. Vs. ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX AND OTHERS

JUDGEMENT

(1.) Heard Mr. P.K. Jena, learned counsel for the petitioner and Mr. G. Mishra, learned Additional Standing Counsel for the Central Excise.

(2.) Challenge in the present writ application has been made to an order dated 01.02.2010 passed by the Commissioner (Appeals) in Appeal No. 06/CE/B -1/2010, whereby the appeal filed by the present petitioner -M/s. Narbheram Power & Steel Pvt. Ltd. (formerly known as SCAW Industries Pvt. Ltd.) was not entertained on account of rejection of the condonation of delay petition filed on behalf of the appellant Mr. Jena, learned counsel for the petitioner strongly contents that the impugned order itself indicates non -application of judicial mind and arbitrary action, inasmuch as, the appeal had been filed within 90 days, i.e. within maximum extended period permitted in law, but the Commissioner (Appeals) did not accept the grounds for the delay as cited by the appellant and refused to exercise his discretion in the matter.

(3.) Learned counsel for the petitioner strenuously contends that the consultant of the petitioner -company was of an advanced age and due to his illness, the appeal could not be filed within 60 days. But the appeal was filed within 90 days and the additional period of 30 days should have been condoned by the Commissioner (Appeals) on the grounds stated therein.